Belgium’s Gender Pay Gap Law of 2012 mandates that employers with 50 or more employees prepare a detailed gender pay gap report every two years. Additionally, most companies will also need to annually file a social balance sheet with the National Bank of Belgium. As an EU Member State, Belgium’s pay gap reporting obligations will be modified by the EU Pay Transparency Directive — on 12 September 2024, the government transposed the Directive for employers under Fédération Wallonie-Bruxelles jurisdiction.
Belgium Gender Pay Gap Reporting: What You Need to Know
LAST MODIFIED: January 10, 2025
At a glance
Who:
50+ employees for pay gap report, 1+ employee for social balance sheet
What:
Pay Gap Report, Social Balance Sheet, EU Pay Transparency Directive
When:
Every two years, by 31 March
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2025 gender pay gap reporting requirements in Belgium
When is Belgium’s gender pay gap report due?
The gender pay gap report in Belgium is due every two years, by 31 March of the year following the two financial years covered in the analysis.
Along with the annual corporate accounting materials to be filed according to the Code of Companies and Associations, employers in Belgium will also need to file a social balance sheet with the National Bank of Belgium within 30 days of annual account approval and no later than seven months after the company’s financial year ends.
Who needs to report on pay gaps in Belgium?
Under Belgium’s pay gap reporting law, employers who have (on average) 50+ employees must complete pay gap reporting, though the specific reporting requirements vary based on company size.
Belgian companies of all sizes will also need to file a social balance sheet with the National Bank of Belgium annually. Foreign organizations with a presence in Belgium (e.g., branches of foreign companies, foreign nonprofits) must include all Belgian employees in their social balance sheet.
What pay gap metrics do I need to report in Belgium?
Every two years, employers with 50+ employees in Belgium need to prepare a pay report that includes a non-sexism checklist, information on the company’s remuneration (pay) structure and pay gaps, and if the analysis uncovers pay inequalities, an action plan to address any inequities.
The level of detail required in the report varies based on company size. Companies with fewer than 100 employees may submit a simplified report, while larger companies with 100 or more employees must provide a more comprehensive report with additional data breakdowns.
For customers using Syndio’s Global Pay Reports, we offer a thorough breakdown of the necessary data to simplify the preparation of your Belgium report.
Where do I need to share the Belgium pay gap report?
In Belgium, employers submit the pay gap report to the works council rather than the government every two years. By making salary gaps visible, the report serves as a basis for the negotiations of the Interprofessional Agreement that take place every two years.
The annual social balance sheet is filed with the National Bank of Belgium.
Syndio’s Global Pay Reports help you centralize and automate reporting for 48 jurisdictions across 43 countries. Our software makes reporting easy, fast, and accurate so you can report with confidence, even as requirements change. And our services team can answer all your detailed questions — we’re experts so you don’t have to be.
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Employers in Belgium and the EU Pay Transparency Directive
The EU Pay Transparency Directive will have a significant impact on Belgium’s current gender pay gap reporting requirements. On 12 September 2024, the Belgium government transposed the Directive into law for the mostly public-sector employers subject to the jurisdiction of the Fédération Wallonie-Bruxelles in Belgium. While this only applies to a limited number of employers in Belgium, it may provide a roadmap to how it will be adopted across Belgium.
To stay current on the status of all 27 EU Member States, follow Syndio’s EU Pay Transparency Directive Transposition Tracker.
Each Member State will either meet or exceed the Directive’s minimum requirements when they transpose it into national law by June 2026. Additional pay transparency obligations may also be introduced for Belgium under the Directive. This includes requiring employers to disclose pay ranges to job applicants, prohibiting inquiries into salary history, and enforcing the Right to Information. The Right to Information allows employees to request details about their own pay and the average pay of male and female colleagues doing the same work or work of equal value to their own role.
Syndio provides a comprehensive solution for the EU Pay Transparency Directive with everything you need to plan, prepare, and comply. Learn more ->
How Syndio helps with global pay equity, pay reporting, and pay transparency
Syndio provides the technology and expert partnership you need to comply with the growing pay equity, pay reporting, and pay transparency demands around the globe.
- Report your pay data and pay gaps — with Syndio’s Global Pay Reports. Our software supports fast, easy, and accurate compliance with pay reporting in 48 jurisdictions across 43 countries, including Belgium and for the EU Pay Transparency Directive. Syndio also supports the EU’s CSRD reporting.
- Identify, explain, and fix pay gaps — with Syndio’s PayEQ and OppEQ. Our suite of solutions give you the tools and legally compliant methodologies to analyze, explain, and make progress to close pay and career advancement gaps.
- Keep your pay gaps closed — with Syndio’s Pay Finder. On-demand pay recommendations help managers and recruiters make equitable, explainable pay decisions that don’t exacerbate pay gaps.
- Create a customized action plan — with Syndio’s EU Readiness Strategy Package. Syndio’s team of experts help you build a custom strategy and support project management. This includes a change management strategy session for senior leaders, communications strategy session on pay gap and Right to Information, and ongoing support on best practices and trends.
- Craft tailored communications strategies — with Syndio’s Communications Package. Leverage best practices to build a communications plan that builds your brand while aligning to your values and objectives.
Syndio takes data privacy and security seriously. Syndio is GDPR compliant, SOC 2 Type II and ISO 27001 2022 certified, and has completed the Cloud Security Alliance CAIQv.4.02 security self-assessment for STAR Level One. Learn more in our Trust Center under “Security Reports.”
FAQ: The most asked questions about Belgium’s gender pay gap reporting
Syndio helps customers all over the world with their global pay reporting needs. Here are some common questions we get about the reporting requirements under Belgium’s pay gap law.
The information provided on this resource does not and is not intended to be legal advice. All information, content, and materials are provided for general informational purposes only. The links to third-party or government websites are offered for the convenience of the reader; Syndio is not responsible for the contents on linked pages.
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